DEPARTMENTAL EXAMINATIONS, Feburary,2006
                      Tehsildars/ Naib- Tehsildar

Paper:-8               Local Fund , Treasury and Financial Rules)

Time Allowed:3 Hours                                                         Max.Marks:100

      1. Attempt any five questions. All questions carry equal Marks for sub- parts of
         the question are indicated in the brackets.
      2. Only Bare Acts, Bare Rules and notifications are allowed in the Examination
         Hall. Support your answers with relevant provisions of the rules.
      3. You can use calculators.
      4. Attempt all parts of a question consecutively.

Q.No.1 An official in the pay scale of Rs. 6400-200-7000-220-8100-275-9200 with a
       Basic pay of Rs. 6400/- w.e.f. 1-3-1996, is promoted to the next higher post in
       The pay scale of Rs. 7000-220-8100-275-10300-340-10640.. He joins the
       Higher post on 3-8—2004. Fix his pay, presuming that”

           a) He gets his pay fixed straightway from 3-8—04; and
           b) He opts to get his pay fixed from 3-8-04 and then re-fixed from 1-3-2005.
           Also , determine his date of increment in both the cases. It is certified that the
           Official carries ‘very good’ service record and he is eligible for benefits under
           Assured Career Progression Scheme.

Q.No.II (i) ‘Amount of Subsistence allowance once cannot be altered later’. Please
             Discuss the statement.
        (ii) Distinguish between ‘ prohibited’ and non-entitled’ mode of travel for the
             purpose of leave travel concession.
                                                                             (2x 10)

Q.No.III (i) Extra –Ordinary Leave is permanent loss of service qualifying for pension
               And increment. Do you agree?
          (ii) Withholding of increment with non- cumulative effect is only a non-
               recurring loss. Discuss with the help of suitable example(s).

Q.No.IV    Work out the Pension, Retirtement Gratuity, Commutation of pension, leave
           Encashment and family pension from the following particulars:


                                                  -2 –
            1. Date of Birth                                        1-7-50

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            2. Date of Joining Pensionable post                  1-8-67
            3. Basic pay from 1-8-04 in the pay scale of         Rs.8925
            4. Date of relief on Voluntary retirement            1-3-05 FN
            5. Date of Death                                     1-3-05 at 1700 hours
            6. Earned Leave at credit on the date of             300 +20 days
            7. Half pay leave at credit on the date of           573 days

       Also indicate the dates up to which the family pension will be paid at enhanced
       Rates presuming that the government servant was not governed under Workmen
       Compensation Act.

Q.No.V Comment on the following:
        (i) A Government servant can adopt any mode of traveling during his journeys on
           tour but this claim has to be restricted always to the entitled mode of travel
           either by air, by rail, road or sea.
   (i)     Entries in the Cashbook can be erased of the Drawing and Disbursing Officer.
   (ii) A Government servant is declared by competent medical authority to have
            become permanently incapacitated for further service. His request for the
            grant of commuted leave for 80 days is refused by the leave sanctioning on the
            ground that he is to be discharged immeadiately form government service.
   (iii) A crossed cheque is issued in favour of a supplier of goods. The supplier did
            not send the Actual Payee Receipt. The audit objects the same on the ground
            that each payment is to be supported with the actual payee receipt.
                                                                                   (4x 5)

Q.No.VI Distinguish between:
        (i)    Traveling allowance and daily allowance.
        (ii)   Vote on account and Voted expenditure.
        (iii) Relinquished T.A.Claim and Time Barred T.A. claim.
        (iv)   Plan and Non-Plan.
                                                                               (4 x 5)

Q.No.VII (i) Enlist matters separately where (i) Simple and (ii)detailed notes are
             Required to be given while submitting the receipts in a Section.
        (ii) Subsistence allowance is not subject to any deductions. Please discuss the
             statement .
                                                                        (2 x 10)


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